Specific references to the guideline listed below are made within this chapter. The guideline is not a standard as defined in Florida Statutes § 403.803 Use of this guideline is not mandatory; the guideline is included for informational purposes only.
    (1) A Guideline for Agreed-Upon Procedures Attestation Service for the Voluntary Cleanup Tax Credit (VCTC) Program, dated December 2021. Copies of this guideline are available from the Department’s Voluntary Cleanup Tax Credit (VCTC) Program, Mail Station 4505, 2600 Blair Stone Road, Tallahassee, Florida 32399-2400, or online at https://floridadep.gov/waste/waste-cleanup/documents/vctc-cpa-guidelines or http://www.flrules.org/Gateway/reference.asp?No=Ref-14054.
    (2) This rule shall be reviewed, and if necessary, repealed or renewed through the rulemaking process five years from the effective date.
Rulemaking Authority 376.30781 FS. Law Implemented 220.1845, 376.30781 FS. History-New 3-9-22.